Chapter I General Provisions

Article 1 In order to strengthen the management of extra-budgetary funds and improve the efficiency in the use of extra-budgetary funds, these Measures are formulated in accordance with the relevant provisions of the state and combined with the actual situation of this province.

Article 2 These Measures shall apply to the revenue and expenditure of extra-budgetary funds and management and supervision activities within the administrative area of this province.

Article 3 The term "extra-budgetary funds" as mentioned in these Measures refers to all kinds of financial funds collected and used by state organs, institutions and social organizations (hereinafter referred to as units) according to laws, regulations and rules with legal effect, which are not included in the state budget management. Its scope mainly includes:

(a) administrative fees, funds and additional income as prescribed by laws and regulations;

(two) administrative fees approved by the the State Council or provincial government and its financial and price departments;

(3) Funds, special funds and additional income approved by the State Council or the Ministry of Finance;

(four) the funds paid by the relevant competent departments from their subordinate units in accordance with the provisions of the State Council, the Ministry of Finance or the provincial government and its financial departments;

(five) for the township people's government expenditure of township self-financing and township co-ordination funds;

(six) other financial funds not included in the financial budget management.

Article 4 Extra-budgetary funds are state financial funds, and all of them must be paid into the financial special account, and the management of revenue and expenditure shall be carried out separately.

Article 5 The management of extra-budgetary funds shall follow the principle of unified leadership and hierarchical management.

Article 6 Financial departments at all levels shall be responsible for the management and supervision of extra-budgetary funds.

People's banks at all levels, price departments and auditing departments shall, according to their respective responsibilities, supervise and inspect the collection and use of extra-budgetary funds.

Chapter II Income Management of Extra-budgetary Funds

Article 7 The collection of extra-budgetary funds must be carried out in accordance with the items, scope, standards and procedures stipulated by laws, regulations and rules, as well as the relevant documents of the national and provincial governments and their finance and price departments.

Article 8 The establishment of administrative charging items and the formulation and adjustment of charging standards must be reported to the the State Council or provincial government and its financial and price departments for examination and approval in accordance with the relevant provisions of the state and provincial governments. City, state, county, Township People's government and other departments have no right to approve.

The establishment of government funds shall be audited by the provincial finance department, approved by the provincial government and submitted to the Ministry of Finance for examination and approval.

Article 9 A unit that collects administrative fees must hold a fee license issued by the price department. The collection of administrative fees and various funds, special funds and additional units must use the bills uniformly printed or supervised by the provincial finance department.

Article 10 Extra-budgetary funds must be uniformly accounted for and managed by financial institutions of all units, and may not be kept privately with extra-account funds and public funds.

Eleventh financial departments at all levels should open a special account for the management of extra-budgetary funds in the bank for accounting the payment and disbursement of extra-budgetary funds.

Twelfth units with extrabudgetary funds, with the approval of the financial department, can open an account of extrabudgetary funds in the designated bank.

Without the approval of the financial department, the bank may not open an extra-budgetary fund account for units with extra-budgetary fund income.

Thirteenth extra budgetary revenue account is a special account for accounting the extra budgetary revenue deposits collected by various units.

Its funds can only be paid into the financial special account, and may not be directly spent or transferred to other accounts; Extrabudgetary funds expenditure account is the accounting of each item.

The special account for the unit's extra-budgetary capital expenditure business is funded by the financial special account, and any other funds may not be directly allocated.

Deposit it in this account.

Fourteenth units to collect extrabudgetary income, must be in accordance with the provisions of the financial sector on time and in full turned over to the financial sector.

Users shall not intercept, use or misappropriate; Fails to pay into the financial accounts, by the bank from the unit budget revenue account.

Transfer extra-budgetary funds directly to the financial special account.

Chapter III Management of Extrabudgetary Funds Expenditure

Fifteenth units must use extra-budgetary funds in strict accordance with state regulations and financial system.

The expenditure required by each unit shall be compiled and reported as the expenditure plan of extra-budgetary funds, and shall be allocated from the financial special account after being audited by the financial department.

Article 16 The financial department shall timely allocate funds for the unit according to the approved budget expenditure plan and unit deposits, and shall not delay the use of funds.

Seventeenth extrabudgetary funds for wages, bonuses, subsidies, allowances and benefits, etc., must implement the project, scope and standards approved by the financial department, and earmarking.

Eighteenth extra budgetary funds for investment in fixed assets, must be approved by the financial sector, and in accordance with state regulations, into the fixed assets investment plan; The financial department shall allocate funds according to the fixed assets investment plan and project schedule plan issued by the planning department.

Nineteenth the use of extra-budgetary funds to buy special control goods, must be audited by the financial sector, and go through the examination and approval procedures in accordance with the relevant provisions of the purchase management.

Twentieth extrabudgetary funds are strictly prohibited for unplanned real estate investment and trading activities such as stocks and futures.

Article 21 Except as otherwise provided by laws, regulations and the the State Council and provincial governments, financial departments at all levels may, with the approval of the government at the same level, make overall adjustments to the balance of extra-budgetary funds in accordance with the affiliation, or use extra-budgetary funds in full according to a certain proportion in accordance with the provisions of the provincial government.

Chapter IV Budget and Final Accounts and Accounting

Twenty-second units must prepare the annual budget revenue and expenditure plan in accordance with the provisions of the financial department, and submit it to the financial department at the same level.

Twenty-third financial departments shall, according to the extrabudgetary funds revenue and expenditure plan prepared by each unit, combined with the use of extrabudgetary funds, verify the extrabudgetary funds revenue and expenditure plan of each unit.

Twenty-fourth units must strictly implement the annual budget revenue and expenditure plan approved by the financial department, organize extra-budgetary income, and arrange expenditures according to the plan.

Twenty-fifth financial departments shall, according to the budget of extra-budgetary funds prepared by each unit, prepare the annual budget of extra-budgetary funds of the government at the same level, and report it to the government at the same level for approval before implementation.

Twenty-sixth units shall, according to the implementation of extrabudgetary funds, prepare the annual final accounts of extrabudgetary funds and report them to the financial department at the same level for approval.

Twenty-seventh financial departments shall, according to the final accounts of extra-budgetary funds prepared by various units, prepare the final accounts of extra-budgetary funds of the government at the same level and report them to the government at the same level for approval.

Twenty-eighth extrabudgetary funds budget, final accounts and financial accounting system, in accordance with the provisions of the state and provincial finance department.

Twenty-ninth financial departments should determine full-time personnel responsible for the management and accounting of extrabudgetary funds, set up a general accounting of extrabudgetary funds, and ensure the timely, accurate and complete accounting of extrabudgetary funds.

Chapter V Supervision and Inspection

Thirtieth financial departments should establish and improve the management system of extrabudgetary funds, and strengthen the daily supervision and inspection of the collection and use of extrabudgetary funds by various units.

Article 31 The People's Bank of China shall strengthen the opening and management of extra-budgetary fund accounts, and supervise all units and relevant banks to open accounts and allocate funds according to regulations.

Article 32 Audit departments shall strictly examine the final accounts of extra-budgetary funds, and exercise audit supervision over the revenue and expenditure and management of extra-budgetary funds.

Thirty-third financial and price departments should strengthen the supervision of charging items, scope, standards and the use of bills according to law.

Supervision and inspection.

Thirty-fourth units shall accept the supervision and inspection of the relevant departments on the income and expenditure of extra-budgetary funds, truthfully provide relevant accounting information, and shall not refuse the supervision and inspection or conceal the true situation.

Chapter VI Legal Liability

Thirty-fifth in violation of the provisions of these measures, one of the following acts, according to the "Regulations" management of fines and confiscation of property in Jilin Province to give the following penalties:

(a) unauthorized establishment of extrabudgetary funds collection projects, expand the scope of collection or raise the collection standards, the financial, price or audit departments shall order them to return or invest all illegal income, and impose a fine of less than 2 times the illegal income depending on the circumstances;

(2) If the bills printed or supervised by the financial department are not used, the financial department shall confiscate the illegal bills and impose a fine of less than 50 fields depending on the circumstances.

Thirty-sixth in violation of the provisions of these measures, one of the following acts, the financial or auditing departments to collect illegal funds, and according to the "Interim Provisions of the State Council on penalties for violating financial laws and regulations" to be punished:

(a) the extra-budgetary funds have not been paid into the financial special account in full, and the income from extra-budgetary funds has been withheld, used or misappropriated;

(two) to expand the scope of expenditure of extra-budgetary funds and raise the expenditure standard without authorization;

(3) Bonuses, allowances, subsidies and in-kind payments made with extra-budgetary funds.

Thirty-seventh in violation of the provisions of these measures, one of the following acts, the financial or auditing departments shall be punished in accordance with the following provisions:

(1) If extra-budgetary funds are used for unplanned real estate investment and trading activities such as stocks and futures, all illegal funds shall be confiscated and a fine of less than 30,000 yuan shall be imposed;

(two) without the approval of the financial department, the extra-budgetary funds are used for investment in fixed assets or the purchase of specially controlled goods, and shall be ordered to make corrections, given a warning and fined 1000 yuan;

(3) If the income from extra-budgetary funds is not included in the management of financial institutions and public funds are kept privately, all illegal funds shall be confiscated, a warning shall be given and a fine of 1000 yuan shall be imposed;

(4) Whoever opens an account for extra-budgetary funds without approval shall be ordered to cancel the account, given a warning and fined 1000 yuan.

Thirty-eighth in violation of the provisions of these measures, refusing supervision and inspection or concealing the real situation, the supervision and inspection department shall order it to make corrections and give a warning.

Thirty-ninth in violation of the provisions of these measures, the directly responsible person and the relevant personnel, depending on the seriousness of the case, shall be given administrative sanctions by their units, higher authorities or supervision departments; If the case constitutes a crime, the judicial organ shall investigate its criminal responsibility according to law.

Fortieth if a party refuses to accept the administrative punishment, it may apply for administrative reconsideration or bring an administrative lawsuit according to law. If a party fails to apply for administrative reconsideration, bring an administrative lawsuit or perform the decision on administrative punishment within the time limit, the organ that made the decision on administrative punishment may apply to the people's court for compulsory execution.

Forty-first extrabudgetary funds management and supervision personnel abuse their powers, engage in malpractices for selfish ends or neglect their duties, they shall be given administrative sanctions by their units or the higher authorities; If the case constitutes a crime, the judicial organ shall investigate its criminal responsibility according to law.

Chapter VII Supplementary Provisions

Forty-second specific measures for the implementation of the management of extrabudgetary funds shall be formulated separately by the Provincial Department of Finance in accordance with these measures and the relevant provisions of the state.

Article 43 These Measures shall come into force as of the date of promulgation.

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